SEC Comment Letter 0000000000-26-002604 to LEE ENTERPRISES, Inc (LEE)
LEE ENTERPRISES, Inc
Date: March 13, 2026 · CIK: 0000058361 · Accession: 0000000000-26-002604
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File numbers found in text: 333-294109
Letter
March 13, 2026 Nathan Bekke Chief Executive Officer LEE ENTERPRISES, Inc 4600 E. 53rd Street Davenport, Iowa 52807 Re:LEE ENTERPRISES, Inc Registration Statement on Form S-3 Filed on March 6, 2026 File No. 333-294109 Dear Nathan Bekke: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Drew Maliniak
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March 13, 2026
Nathan Bekke
Chief Executive Officer
LEE ENTERPRISES, Inc
4600 E. 53rd Street
Davenport, Iowa 52807
Re:LEE ENTERPRISES, Inc
Registration Statement on Form S-3
Filed on March 6, 2026
File No. 333-294109
Dear Nathan Bekke:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Drew Maliniak